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按照美国州与地方政府会计准则委员会(以下简称GASB)的要求,在过去的十年来,美国州和地方政府普遍采用了一种新形式的财务报表。接下来的两个讲座将解释这些新要求,并展示他们是如何改善政府财务信息及引起的一些复杂问题。本讲座将主要关注政府层面的财务报表,下个讲座将关注基金会计和财务报表。本讲座将再次采用问答的形式。
In accordance with the U.S. State and Local Government Accounting Standards Board (GASB) requirements, a new form of financial statements has generally been adopted by U.S. state and local governments over the past decade. The next two lectures will explain these new requirements and show how they can improve the government’s financial information and raise some complex issues. This talk will focus primarily on government-level financial statements. The next lecture will focus on fund accounting and financial reporting. This lecture will again be in the form of question and answer.